Receipt or invoice? What to issue to a guest, a company, an agency

Tuesday, October 20, 2026

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Check-out, 11:05. The guest from room 12 hands back the key and says: "I would like an invoice for my company." At the same time an email arrives from a travel agency: "Please send us one document for the whole weekend group." And in line, a couple from Germany just wants to pay.

Three customers, three different documents. The rule is simple once you have seen it. Below is the guide for hotels and rooms-to-let in Greece, with document types as myDATA lists them.

The basic rule: private person or business?

The Greek accounting standards law (Law 4308/2014, article 12) says that for every sale of goods or services to private consumers, a retail document may be issued instead of an invoice. So:

The guest pays for themselves or their family: a receipt.
A business, Greek or foreign, or a travel agency pays: an invoice in its name.

The question is not who sleeps in the room. It is who pays and in whose name they want the document. In Bookmatrix.com you choose the type from the reservation and the amounts fill in from its charges (see myDATA E-Invoicing).

Private guest: Service Receipt

For a private guest, a property issues a Service Receipt (ΑΠΥ), which is document type 11.2 in myDATA. You do not need the guest's tax number. This also applies to a guest who booked through Booking.com or Airbnb: your customer is the guest.

Next to the receipt, the special document for the climate resilience fee is issued (type 8.2 in myDATA). It is a separate document, not a line on the receipt. For a stay that crosses into a month with a different fee amount, one is issued per month.

Greek company: Service Invoice

When a Greek business pays, you issue a Service Invoice, type 2.1. Here the counterparty is mandatory: myDATA rejects an invoice without counterparty details, and it checks that the Greek VAT number is valid.

Ask for the company's VAT number before check-out, ideally with the reservation.
Ask whether the invoice covers the whole stay or only the room, and who pays the extras.
In Bookmatrix.com you type the VAT number and the company name and address fill in from AADE's records.

From 2 November 2026 the method changes too. Under decisions A.1128/2025 and A.1197/2026, businesses in the second period (those without gross income above €1,000,000 on the 2023 tax return) issue invoices to businesses only electronically: through a certified e-invoicing provider (ΥΠΑΗΕΣ) or AADE's timologio app. Until 31 January 2027 a transition period applies, under conditions, with parallel use of the old methods.

Foreign company

myDATA has separate types for these cases:

2.2: Service Invoice, intra-EU provision of services (customer in another EU country).
2.3: Service Invoice, services to a customer in a third country (outside the EU).

Mandatory e-invoicing also covers transactions with businesses outside the EU (non-retail). Which type fits and with what VAT in your case is for your accountant to say. Accommodation in a property has its own rules on where it is taxed, so do not copy what a business in another line of work does.

Travel agency and tour operator

A travel agency is a business. So it gets an invoice in its own name, with its VAT number, not receipts in the guests' names. If it is Greek, it is a type 2.1 invoice and from 2 November 2026 it goes through the electronic channel you declared.

Group: one invoice can have many lines, for many rooms and nights. In Bookmatrix.com one invoice can cover more than one reservation.
Extras at reception: if the agency pays the room and the guest pays the bar or the parking, you issue a receipt to the guest for those.
Climate fee: the special document is issued for every stay. If the agency also pays the fee, agree with your accountant how it is shown, before the group arrives.

The reception cheat sheet

Private guest, direct or through an OTA: Service Receipt (11.2) + fee document (8.2).
Greek company: Service Invoice (2.1) with VAT number. From 2/11/2026 electronic, through a provider or timologio.
Company in another EU country: 2.2, with your accountant's guidance on VAT.
Company outside the EU: 2.3, with your accountant's guidance on VAT.
Travel agency: invoice in the agency's name, often one for the whole group.
Cancellation or mistake: credit note 11.4 for receipts, 5.1 for invoices.

For how a receipt leaves the reservation for myDATA in three taps, read this article.

Frequently asked questions

The guest asked for an invoice after I issued a receipt. What do I do?

Do not issue a second document for the same service. The receipt must first be cancelled or credited. Which of the two routes fits is your accountant's decision. That is why it pays to ask about invoices at booking.

Do I need an e-invoicing provider if I only issue receipts?

Mandatory e-invoicing covers invoices to businesses and the public sector. Receipts to private persons are outside that scope. With your first invoice to a company or agency, though, it applies to you.

Does the climate fee go on the receipt?

No. A separate special document, the fee collection receipt, is issued. In myDATA it is type 8.2. In Bookmatrix.com it is calculated per stay and issued next to the receipt.

What does it cost in Bookmatrix.com?

Receipts to myDATA are included in every plan. Invoices to businesses through an e-invoicing provider are the myDATA E-Invoicing add-on: €90 a year plus €150 one-time for the provider setup.

Sources

Updated: 14/10/2026. This article is general information, not tax or accounting advice. Your accountant has the final word on your own case.

Want to pick the document type and have it reach myDATA on its own? Try Bookmatrix.com with a free 14-day demo, or leave your phone number at bookmatrix.com/form and we will call you on the next working day. Or call us at +30 2351 151525.